OUTDOORVISION: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OUTDOORVISION
Largest movements
- Cash +€29,532
up €29,532 (+199.9%), from €14,775 to €44,307
mainly Depreciation (+€21,184) and Other debts (+€19,807)
- Tangible fixed assets -€18,997
down €18,997 (-28.5%), from €66,682 to €47,685
of which Plant, machinery and equipment: -€14,688
- Receivables within one year +€7,246
up €7,246 (+32.5%), from €22,325 to €29,571
of which Other amounts receivable: +€11,094
- Stocks and contracts -€4,078
down €4,078 (-8.7%), from €46,943 to €42,865
- Profit (loss) carried forward -€23,991
down €23,991 (-19.3%), from €124,494 to €100,504
- Other debts +€19,807
up €19,807 (+126.3%), from €15,681 to €35,488
- Trade debts +€18,028
up €18,028 (+383.6%), from €4,699 to €22,727
- Gross operating margin -€30,515
down €30,515 (-57.0%), from €53,515 to €23,000
- Taxes -€5,767
down €5,767 (-88.9%), from €6,484 to €717
- Depreciation +€1,087
up €1,087 (+5.4%), from €20,097 to €21,184
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,702 | €164,463 | +€12,762 | +8.4% |
| Fixed assets | 21/28 | €66,682 | €47,685 | -€18,997 | -28.5% |
| Tangible fixed assets | 22/27 | €66,682 | €47,685 | -€18,997 | -28.5% |
| Plant, machinery and equipment | 23 | €57,332 | €42,645 | -€14,688 | -25.6% |
| Furniture and vehicles | 24 | €9,350 | €5,041 | -€4,309 | -46.1% |
| Current assets | 29/58 | €85,020 | €116,778 | +€31,758 | +37.4% |
| Stocks and contracts in progress | 3 | €46,943 | €42,865 | -€4,078 | -8.7% |
| Stocks | 30/36 | €46,943 | €42,865 | -€4,078 | -8.7% |
| Amounts receivable within one year | 40/41 | €22,325 | €29,571 | +€7,246 | +32.5% |
| Trade receivables | 40 | €17,577 | €13,730 | -€3,848 | -21.9% |
| Other amounts receivable | 41 | €4,748 | €15,842 | +€11,094 | +233.7% |
| Cash at bank and in hand | 54/58 | €14,775 | €44,307 | +€29,532 | +199.9% |
| Deferred charges and accrued income | 490/1 | €977 | €35 | -€942 | -96.4% |
| Total equity and liabilities | 10/49 | €151,702 | €164,463 | +€12,762 | +8.4% |
| Equity | 10/15 | €127,494 | €103,504 | -€23,991 | -18.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,494 | €100,504 | -€23,991 | -19.3% |
| Amounts payable | 17/49 | €24,207 | €60,959 | +€36,752 | +151.8% |
| Amounts payable within one year | 42/48 | €23,343 | €59,952 | +€36,609 | +156.8% |
| Current portion of amounts payable after more than one year | 42 | €1,261 | - | -€1,261 | |
| Trade debts | 44 | €4,699 | €22,727 | +€18,028 | +383.6% |
| Suppliers | 440/4 | €4,699 | €22,727 | +€18,028 | +383.6% |
| Taxes, remuneration and social security | 45 | €1,702 | €1,737 | +€35 | +2.0% |
| Remuneration and social security | 454/9 | €1,702 | €1,737 | +€35 | +2.0% |
| Other amounts payable | 47/48 | €15,681 | €35,488 | +€19,807 | +126.3% |
| Accrued charges and deferred income | 492/3 | €864 | €1,007 | +€144 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,097 | €21,184 | +€1,087 | +5.4% |
| Other operating charges | 640/8 | €298 | €118 | -€180 | -60.4% |
| Gross operating margin | 9900 | €53,515 | €23,000 | -€30,515 | -57.0% |
| Operating profit (loss) | 9901 | €33,121 | €1,698 | -€31,423 | -94.9% |
| Financial income | 75/76B | €10 | €225 | +€215 | +2131.5% |
| Recurring financial income | 75 | €10 | €225 | +€215 | +2131.5% |
| Financial charges | 65/66B | €480 | €196 | -€284 | -59.1% |
| Recurring financial charges | 65 | €480 | €196 | -€284 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €32,651 | €1,727 | -€30,924 | -94.7% |
| Income taxes | 67/77 | €6,484 | €717 | -€5,767 | -88.9% |
| Profit (loss) for the period | 9904 | €26,166 | €1,009 | -€25,157 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,166 | €1,009 | -€25,157 | -96.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.